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1997 SESSION

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SB 696 Sales tax exemption; Buchanan County East Little League.

Introduced by: Jackson E. Reasor, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY:

Sales and use tax exemption; nonprofit community and service organizations. Grants sales and use tax exemptions for (i) purchases by a nonprofit organization for women or men organized exclusively for the purpose of providing service to a community, such as the Jeffersonville Woman's Club, and (ii) purchases and sales by an organization exempt from taxation under § 501 (c) (3) of the Internal Revenue Code which is organized exclusively for the purpose of providing little league baseball and softball programs for youths between the ages of 5 and 18, such as the Buchanan County East Little League.


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